2016
DOI: 10.17265/1548-6583/2016.02.003
|View full text |Cite
|
Sign up to set email alerts
|

Earnings Management and Fraudulent Financial Reporting: The Malaysian Story

Abstract: Earnings management research has a long and rich history. The agency conflict, incentives, rationalization, opportunity plus having the capability among the managers to manipulate the financial statements lead them to commit fraud. The loopholes in the standards or the deviation from real operational activities promote this situation to prolong. In relation to this issue, this study examines the earnings management behavior among fraud firms in Malaysia. Further, this study examines the relationship between ac… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

1
15
0
1

Year Published

2019
2019
2024
2024

Publication Types

Select...
6
1

Relationship

0
7

Authors

Journals

citations
Cited by 17 publications
(17 citation statements)
references
References 18 publications
1
15
0
1
Order By: Relevance
“…The average financial distress score also showed an increase from -5.20 to -8.42, which may mean increase in the level of severity by companies facing financial distress in 2017, despite the number of companies with financial distress condition from the sector remains stagnant in both years. Hence, Malaysian companies listed on the Industrial Product sector experienced financial distress condition in line with the findings by Aghghaleh et al (2016); Agrawal and Chatterjee (2015); Ghazali et al (2015); Hassanpour and Ardakani (2017); Kazemian et al (2017); Mohammadi and Amini (2016); Nagar and Sen (2016); Quy and Nhan (2017); and Rahman et al (2016).…”
Section: Resultssupporting
confidence: 79%
See 3 more Smart Citations
“…The average financial distress score also showed an increase from -5.20 to -8.42, which may mean increase in the level of severity by companies facing financial distress in 2017, despite the number of companies with financial distress condition from the sector remains stagnant in both years. Hence, Malaysian companies listed on the Industrial Product sector experienced financial distress condition in line with the findings by Aghghaleh et al (2016); Agrawal and Chatterjee (2015); Ghazali et al (2015); Hassanpour and Ardakani (2017); Kazemian et al (2017); Mohammadi and Amini (2016); Nagar and Sen (2016); Quy and Nhan (2017); and Rahman et al (2016).…”
Section: Resultssupporting
confidence: 79%
“…The size of a firm is determined based on the capital utilised by the company to generate income as it determines the limit and extent by the firm in allocating its resources for generating its income (Dang et al, 2018;Mohammadi & Amini, 2016;Rahman et al, 2016). The measurement of the firm"s size in this study will be the "Total Assets" as it is widely used in most academic researches (Dang et al, 2018).…”
Section: Control Variables: Firm Sizementioning
confidence: 99%
See 2 more Smart Citations
“…Earnings management actions can arise from agency friction, particularly when management wants to maximize personal gain or pressure to provide quality financial information to company shareholders. However, when the pressure to achieve profit targets increases, earnings quality is no longer a priority, but is replaced by personal gain which often leads to fraud (Rahman et. al., 2016).…”
Section: Earnings Managementmentioning
confidence: 99%